(35 ILCS 630/11) (from Ch. 120, par. 2011)
Sec. 11.
Every retailer maintaining a place of business in this State
under this Article and every taxpayer making direct tax payments to the
Department under this Article shall keep books, records, papers and other
documents which are adequate to reflect the information required by
Sections 6 and 7 of this Article to be reported to the Department by filing
timely returns with the Department. The Department may adopt rules that
establish requirements, including record forms and formats, for records
required to be kept and maintained by taxpayers. For purposes of this Section,
"records" means all data maintained by the taxpayer, including data on paper,
microfilm, microfiche or any type of machine-sensible data compilation. All
books and records and other papers and documents required by this Article to be
kept shall be kept in the English language and shall, at all times during
business hours of the day, be subject to inspection by the Department or its
duly authorized agents and employees.
The Department may, upon written authorization of the Director, destroy
any returns or records, papers or memoranda pertaining to such returns upon
the expiration of any period covered by such returns with respect to which
the Department is authorized to establish liability.
(Source: P.A. 88-480.)
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